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随着社会经济的不断发展,会计服务对象的范围越来越广泛,对会计服务职能提出了更高的要求,社会用人标准也发生了深刻的变化。这种变化对会计专业人才需求提出了特殊要求,要求会计人员必须具备实践技能和实践经验。本文通过实证性调查,探讨其根本性原因在于高职高专会计教育本身,高职高专会计教育与社会人才需求不相适应,缺乏会计教育教学体制创新和会计实践性综合教学平台。高职高专会计教育应改变传统的教学理念,改进教学方式和手段、规范教学内容设计和教学目标考核,推行和增强会计实践性教学,切实提高学生的实际动手能力,掌握实践操作技能,适应社会人才需求。
With the continuous development of social economy, the scope of accounting service object is more and more extensive, which puts forward higher requirements on the accounting service function and profound changes have taken place in the social employment standards. This change poses special requirements for accounting professionals, requiring accounting personnel to possess practical skills and practical experience. This paper, through empirical investigation, discusses the fundamental reasons for the accounting education in higher vocational colleges itself, accounting education in higher vocational colleges and social talents do not meet the needs of the lack of innovation in accounting education and teaching system and accounting practice of integrated teaching platform. Accounting education in higher vocational colleges should change the traditional teaching concept, improve teaching methods and means, standardize teaching content design and teaching objectives assessment, promote and enhance accounting practical teaching, effectively improve students’ practical ability, master practical skills and adapt Social talent demand.